This bill amends the current law regarding the annual salary of the Tax Assessor and Tax Collector in Jefferson County, Alabama. It establishes that their annual salary will be set at the greater of two amounts: (1) ten percent above the highest annual salary for a Merit System employee within their respective offices, or (2) the salary as otherwise provided by law. This change aims to ensure that the compensation for these positions is competitive and reflective of the salaries of similar roles within the county.

Additionally, the bill specifies that it will take effect at the end of the current term of the Jefferson County Tax Assessor and Tax Collector, ensuring that the new salary structure will not impact the current officeholders until their terms are completed. There are no deletions from current law noted in the text provided.